Estate of Harris

200 Cal. App. 2d 578, 19 Cal. Rptr. 510, 1962 Cal. App. LEXIS 2749
CourtCalifornia Court of Appeal
DecidedFebruary 21, 1962
DocketCiv. 25480
StatusPublished
Cited by4 cases

This text of 200 Cal. App. 2d 578 (Estate of Harris) is published on Counsel Stack Legal Research, covering California Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Estate of Harris, 200 Cal. App. 2d 578, 19 Cal. Rptr. 510, 1962 Cal. App. LEXIS 2749 (Cal. Ct. App. 1962).

Opinion

WOOD, P. J.

Appeal (1) from an order amending nunc pro tunc a decree of final distribution, and (2) from the decree of final distribution as so amended.

Harry H. Harris died on August 14, 1955. His will, dated May 29, 1951, was admitted to probate in Santa Barbara County on August 29, 1955. The will provided, in part, as follows :

“Foubth: In conjunction with my brothers, John L. Habbis and Louis S. Habbis, and my aunt, Eleanob Habbis, I own an interest in the Habbis Pbopebties and in the Habbis Seoubities. The Habbis Pbopebties is the designation applied to the real property in Santa Barbara County owned by the Habbis family for many years. Louis S. Habbis has registered in his name, or in his possession, securities held for the benefit of the others, as to which he has executed a Declaration of Trust denominating it Habbis Seoubities.
“I hereby give, devise and bequeath my interest in the Habbis Pbopebties and Habbis Seoubities to my wife, Beebe Habbis, to be held by her until her death or remarriage, whichever event is the first to occur. In the event she should desire to sell or encumber her interest in said property, she shall first be required to give my brothers, John L. Habbis and Louis S. Habbis, the first opportunity to purchase, if offered for sale, or to receive an encumbrance on the property in consideration of the money loaned.
“Fifth-. I hereby give, devise and bequeath to my brothers, John L. Habbis and Louis S. Habbis, all of my interest in the Habbis Pbopebties and the Habbis Seoubities subject, however, to the interest therein herein given to my wife.
‘1 Sixth : I hereby give, devise and bequeath the residue of my estate to my wife, Beebe Habbis.”

Louis S. Harris, one of the brothers who was named a beneficiary in Harry’s will, died on March 17, 1955 (about five months before Harry died).

John L. Harris, the other brother, was appointed executor of Harry’s will.

The report of the inheritance tax appraiser recited (1) that the interest which passed to Beebe Harris (wife), under *581 Harry’s will, was a life estate in Harry’s interest in the Harris Properties and Harris Securities (referred to in the will), and also the residue of Harry’s estate; and (2) that the interest which passed to John L. Harris (brother) was the remainder interest in the Harris Properties and Harris Securities.

On December 17, 1956, the court made an order approving the inheritance tax report, and stating the names of the persons to whom the property “passed from decedent,” the value of their interests, and amount of taxes to be paid. Under that order “no tax” was payable by Beebe Harris; and the amount payable by John L. Harris was $7,068.51. He paid that amount.

On January 3, 1957, John L. Harris, as executor, filed a petition for preliminary distribution wherein he alleged that under the will of decedent (Harry H. Harris) a cash bequest was left to each of his two daughters (a total of $5,500); that certain income-producing property, both real and personal, was given to the executor (John) and Louis S. Harris, who predeceased Harry H. Harris, subject to a life estate therein to the widow, Beebe Harris; that there are ample funds to pay the cash legacies, and that decedent’s interest in certain partnership real property known as Harris Properties should be distributed so that income therefrom will become payable to the widow in accordance with the terms of the will.

On January 14,1957, Judge Westwick made an order granting the petition for preliminary distribution. That order provided, among other things, that the executor “pay the following bequests: ... (e) All of the right, title and interest of said decedent ... in and to those certain real properties . . . known as ‘Harris Properties’ hereinafter specifically described, subject, however, to a life estate therein, to the widow of said deceased, Beebe Harris, .... Said property is described as follows: . . . .”

On April 15, 1959, John L. Harris, as executor, filed a petition for final distribution wherein he alleged, among other things, that pursuant to decree for preliminary distribution the cash bequests were paid; that under the terms of the will of decedent (Harry) all of his right, title, and interest in and to “Harris Properties” and “Harris Securities” was given to the brothers of said deceased, John L. Harris and Louis S. Harris, subject to a life estate therein, which life estate was given to Beebe Harris, the surviving wife of said decedent ; that Louis S. Harris predeceased said Harry H. Harris “so *582 that under the will of said deceased [Harry] his entire interest in and to said ‘Harris Properties’ and ‘Harris Securities’ passed to his surviving brother, John L. Harris, subject to said life estate as hereinabove set forth”; that under the will of said deceased (Harry), the remainder of said estate of Harry was given to Beebe Harris, his surviving wife. The prayer of the petition was that all the estate be distributed to the parties entitled thereto.

On May 4, 1959, Judge Wagner made an order granting the petition for final distribution. The decree of final distribution, which was filed on May 4, 1959, provided in part as follows: “That under the Will of said deceased, his brother, Louis S. Harris, was named as a co-legatee, with another brother, John L. Harris, of a certain cash bequest, as well as a devise of undivided interest in and to certain real and personal property; that the said Louis S. Harris predeceased the above-named decedent so that the said John L, Harris became entitled to the sole distribution of any and all property, both real and personal, given, devised and bequeathed to his and the said Louis S. Harris, either as joint tenants or as tenants in common; .... It further appearing to the court that under the will of said deceased, all of his interest in and to a certain partnership and the real property owned by it known and designated in said will as ‘Harris Properties,’ and all of the interest owned by said decedent in and to a certain partnership and the securities owned by it known and designated as ‘Harris Securities,’ were given, devised and bequeathed to his surviving brother, John L. Harris, subject, however, to a life estate therein given ... to Beebe Harris, the surviving widow of said deceased . . .; that under the will of said deceased, all of the . . . remainder of his estate is given, devised and bequeathed to the said Beebe Harris Therefore, It is . . . decreed as follows: 1. That the undivided thirty percent (30%) interest owned by said decedent in and to the assets of ‘Harris Securities’ ... be and the same is hereby distributed to John L. Harris, brother of said deceased, subject, however, to a life estate of Beebe Harris, the surviving widow of said deceased. ... 2. An undivided %rd interest in and to the assets of ‘ Harris Properties ’ . . . be and the same is hereby distributed to John L. Harris, brother of said deceased, subject, however, to a life estate of Beebe Harris, the surviving widow of said deceased. . . . 3. An undivided one-quarter (]4) interest in all oil . . . and natural gas contained in . . . any portion of the hereinabove *583 described real property ... be and the same is hereby distributed to John L.

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Bluebook (online)
200 Cal. App. 2d 578, 19 Cal. Rptr. 510, 1962 Cal. App. LEXIS 2749, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-harris-calctapp-1962.